1.audit 审计 *h:kmT
2.attestation 鉴证 aYVDp{_
3.credibility 可信赖程度 5\S&)ZA@
4.audit of financial statements 财务报表审计 ]>8)|]O
6n
5.agreed-upon procedures 执行商定程序 )4uq
iA6
6.high levels of assurance 高水平保证 9L"?wv
7.compilation 编制 Pux)>q] C
8.reliability 可靠性 c[5@\j
\
9.relevance 相关性 [H^ X"D
10.professional skepticism 职业谨慎 x+^Vg3 q
11.objectivity 客观性 zs8I
12. professional competence 专业胜任能力 ";dU-\3M
13.Senior/CPA-in-charge 项目经理 %U?)?iZdL
14.audit engagement letter 业务约定书 61:9(*4~!F
15.recurring audit 连续审计 W~NYU
16.the client 委托人 #LWg" i
17.change CPA 更换注册会计师 5i9Ub|!P
18.the existing CPA 现任注册会计师 b:Dg}
19.the successor CPA 后任注册会计师 ?Aw3lH#:
20.the preceding CPA前任注册会计师 voh^|(:(TH
21.issue the audit report 出具审计报告 e1^l.>2d6
22.expert 专家 u[EK#%
23.the board of directors 董事会 ]l&'k23~p
24.knowledge of the entity‘ s business 了解被审计单位情况 =4> @8=JA
25.assess material misstatement risks评估重大错报风险 s=U\_koyH
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ? s4oDi|:
27.a general knowledge of —— 初步了解―――的情况 8ds}+TtbY
28.a more knowledge of—— 进一步了解的情况 |Puj7Ru
29.the prior year‘s working papers 以前年度工作底稿 dz,+tR~
30.minutes of meeting 会议纪要 a8QfkOe
31.business risks 经营风险 bA*"ei+!
32.appropriateness 适当性 Cuv|6t75'
33.accounting estimate 会计估计 #(dhBEXPW;
34.management representations 管理层声明 UkfA}b^@v
35.going concern assumption 持续经营假设 $W, zO|-
36.audit plan 审计计划 [*HiI=
37.significant audit areas 重点审计领域 OG}KqG!n
38.error 错误 f?-J#x)
39.fraud舞弊 PbN3;c3
40.modified or additional procedures 修改或追加审计程序 AT ymKJ
41.misappropriation of assets 侵占资产 Zs73
ad
42.transactions without substance 虚假交易 vZk9gGjk
43.unusual pressures 异常压力
mn`5pha
44.the suspected noncompliance 涉嫌存在违法行为 +XQPjg
45.materialiy 重要性 yHOqzq56
46.exceed the materiality level 超过重要性水平 9b%j.Q-W
47.approach the materiality level 接近重要性水平 ?i%nMlcc
48.an acceptably low level 可接受水平 nx$bM(.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ^U{P3%uZ
50.misstatements or omissions 错报或漏报 JMePI%#8
51.aggregate 总计 Hz? ,#>{
52.subsequent events 期后事项 5M.Red.L
53.adjust the financial statements 调整财务报表 6sy,A~e
54.perform additional audit procedures 实施追加的审计程序 ' &N20w
55.audit risk 审计风险 Ql8^]gbp+
56.detection risk 检查风险 nX 8B;*p6b
57.inappropriate audit opinion 不适当的审计意见 rkIMM,
58.material misstatement 重大的错报 %I}'Vb{C
59.tolerable misstatement 可容忍错报 U!NI_uk
60.the acceptable level of detection risk 可接受的检查风险